Abstract
[Autom. eng. transl.] The application requirements to benefit from the exemption from inheritance and gift tax, provided for by Article 3, paragraph 4-ter of the Consolidated Law on Inheritance and Gift Tax, with reference to transfers of companies and company shares in favor of spouses and descendants, are more clear thanks to the changes introduced by Legislative Decree no. 139/2024, published in the Official Journal no. 231 of October 2.
| Translated title of the contribution | [Autom. eng. transl.] Successions and donations, companies "without business" within the scope of exempt transfers |
|---|---|
| Original language | Italian |
| Pages (from-to) | - |
| Journal | NORME & TRIBUTI MESE |
| Publication status | Published - 2024 |
Keywords
- Successioni
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